WITH STEPS PLEASE $($all previous answers are wrong, $3119249,663670)$ : Jason was a marketing major in university. He believes that the sales volume can be increased only by intensive advertising and promotional campaigns. He therefore proposed the following plan as an alternative to Sarah's: $(1)$ increase variable selling

expenses to $$0\mathrm{.}54$ per unit, $(2)$ lower the selling price per unit by $$0\mathrm{.}30,$ and $(3)$ increase fixed selling expenses by $$49,600.$ Jason

quoted an old marketing research report that said that sales volume would increase by $60\%$ if these changes were made.

Calculate Jason's break$-$even point in dollars and units.